CBMV Consult: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CBMV Consult
Largest movements
- Cash +€16,442
up €16,442 (+822.1%), from €2,000 to €18,442
mainly Net result for the year (+€7,671) and Tax, wage and social debts (+€6,928)
- Receivables within one year +€12,959
up €12,959 (+71.2%), from €18,191 to €31,151
of which Other amounts receivable: +€10,471
- Tangible fixed assets -€5,234
down €5,234 (-50.0%), from €10,468 to €5,234
- Deferred charges and accrued income +€827
new in 2025: €827
- Profit (loss) carried forward +€7,671
new in 2025: €7,671
- Tax, wage and social debts +€6,928
up €6,928 (+90.3%), from €7,672 to €14,600
of which Taxes: +€4,228
- Current portion of long-term debt +€5,374
new in 2025: €5,374
- Debts after one year +€3,758
new in 2025: €3,758
- Trade debts +€1,262
up €1,262 (+142.1%), from €888 to €2,150
- Gross operating margin -€16,918
down €16,918 (-51.3%), from €32,988 to €16,069
- Taxes -€4,643
down €4,643 (-60.5%), from €7,672 to €3,028
- Financial charges +€709
new in 2025: €709
- Financial income +€704
up €704 (+3815.2%), from €18 to €722
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,660 | €55,654 | +€24,994 | +81.5% |
| Fixed assets | 21/28 | €10,468 | €5,234 | -€5,234 | -50.0% |
| Tangible fixed assets | 22/27 | €10,468 | €5,234 | -€5,234 | -50.0% |
| Furniture and vehicles | 24 | €10,468 | €5,234 | -€5,234 | -50.0% |
| Current assets | 29/58 | €20,191 | €50,420 | +€30,229 | +149.7% |
| Amounts receivable within one year | 40/41 | €18,191 | €31,151 | +€12,959 | +71.2% |
| Trade receivables | 40 | €8,099 | €10,588 | +€2,488 | +30.7% |
| Other amounts receivable | 41 | €10,092 | €20,563 | +€10,471 | +103.8% |
| Cash at bank and in hand | 54/58 | €2,000 | €18,442 | +€16,442 | +822.1% |
| Deferred charges and accrued income | 490/1 | - | €827 | +€827 | |
| Total equity and liabilities | 10/49 | €30,660 | €55,654 | +€24,994 | +81.5% |
| Equity | 10/15 | €22,100 | €29,772 | +€7,671 | +34.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,100 | €20,100 | = | 0.0% |
| Distributable reserves | 133 | €20,100 | €20,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €7,671 | +€7,671 | |
| Amounts payable | 17/49 | €8,560 | €25,883 | +€17,323 | +202.4% |
| Amounts payable after more than one year | 17 | - | €3,758 | +€3,758 | |
| Financial debts | 170/4 | - | €3,758 | +€3,758 | |
| Amounts payable within one year | 42/48 | €8,560 | €22,124 | +€13,565 | +158.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,374 | +€5,374 | |
| Trade debts | 44 | €888 | €2,150 | +€1,262 | +142.1% |
| Suppliers | 440/4 | €888 | €2,150 | +€1,262 | +142.1% |
| Taxes, remuneration and social security | 45 | €7,672 | €14,600 | +€6,928 | +90.3% |
| Taxes | 450/3 | €7,672 | €11,900 | +€4,228 | +55.1% |
| Remuneration and social security | 454/9 | - | €2,700 | +€2,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,234 | €5,234 | = | 0.0% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | €32,988 | €16,069 | -€16,918 | -51.3% |
| Operating profit (loss) | 9901 | €27,753 | €10,686 | -€17,067 | -61.5% |
| Financial income | 75/76B | €18 | €722 | +€704 | +3815.2% |
| Recurring financial income | 75 | €18 | €722 | +€704 | +3815.2% |
| Financial charges | 65/66B | - | €709 | +€709 | |
| Recurring financial charges | 65 | - | €709 | +€709 | |
| Profit (loss) for the period before taxes | 9903 | €27,772 | €10,700 | -€17,072 | -61.5% |
| Income taxes | 67/77 | €7,672 | €3,028 | -€4,643 | -60.5% |
| Profit (loss) for the period | 9904 | €20,100 | €7,671 | -€12,429 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,100 | €7,671 | -€12,429 | -61.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.